=16. An Excel spreadsheet containing the Whistler Corporation's financial statements is available for download at www.mhhe.com/higgins8e. (Select Student Edition > Choose a Chapter > Excel Spreadsheets.) Use the statements to create a sources and uses statement and a cash flow statement for the company in 2005. If you are new to Excel, see www.extension.iastate.edu/Pages/Excel/homepage.html for a free, interactive tutorial.